Scottish Parliamentary Commissions and Commissioners etc. Act 2010 (asp 11)

Part 1 S [F1 THE COMMISSIONER FOR ETHICAL STANDARDS IN PUBLIC LIFE IN SCOTLAND]

Textual Amendments

F1 Pt. 1 heading substituted (1.7.2013) by The Public Services Reform (Commissioner for Ethical Standards in Public Life in Scotland etc.) Order 2013 (S.S.I. 2013/197), art. 1, Sch. 1 para. 31

Finance S

22 Accounts and audit S

(1) The [F2 Commissioner] must, in accordance with any directions in that regard given by the Scottish Ministers—

(a) keep proper accounts and accounting records,

(b) prepare annual accounts in respect of each financial year, and

(c) send a copy of the annual accounts to the Auditor General for Scotland for auditing.

(2) If requested by any person, the [F2 Commissioner] must make the audited accounts available, at any reasonable time, without charge and in printed or electronic form, so that they may be inspected by that person.

Textual Amendments

F2 Word in s. 22 substituted (1.7.2013) by The Public Services Reform (Commissioner for Ethical Standards in Public Life in Scotland etc.) Order 2013 (S.S.I. 2013/197), art. 1, Sch. 1 para. 24